The following data is available for P&K Plumbing Company for 2019: Repair technicians $360,000 wages Fringe benefits 80,000 Indirect labor 60,000 Total $500,000 The desired profit margin is $40 per labor hour. The material loading charge is 40%. It is estimated that 5,000 labor hours will be worked in 2019. In March 2019, P&K Plumbing Company provides kitchen repairs that takes two hours to repair and uses parts worth $240. The bill for this repair would be: